Chapter 58

Special woven fabrics; tufted textile fabrics;

lace; tapestries; trimmings; embroidery

Notes.

1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2.- Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

3.- For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the
standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4.- Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.

5.- For the purposes of heading 58.06, the expression “narrow woven fabrics” means :

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made)
on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading 58.08.

6.- In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other
materials. The heading does not apply to needlework tapestry (heading 58.05).

7.- In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

58.01 Woven pile fabrics and chemille

fabrics, other than fabrics of heading
58.02 or 58.06.

5801.10 - Of wool or fine animal hair Rs.100/=

kg Free Free Free Free Free 0% Ex 2.5%
per kg
- Of cotton :
5801.21 -- Uncut weft pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.22 -- Cut corduroy Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.23 -- Other weft pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.26 -- Chenille fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.27 -- Warp pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg

Section XI - Chapter 58 - Page 1 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

- Of man-made fibres :
5801.31 -- Uncut weft pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.32 -- Cut corduroy Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.33 -- Other weft pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.36 -- Chenille fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.37 -- Warp pile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5801.90 - Of other textile materials Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg

58.02 Terry toweling and similar woven

terry fabrics, other than narrow
fabrics of heading 58.06; tufted
textile fabrics, other than products of
heading 57.03.

- Terry toweling and similar woven terry

fabrics, of cotton :
5802.11.00 -- Unbleached Rs.75/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5802.19.00 -- Other Rs.50/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5802.10 - Terry toweling and similar woven terry Rs.75/=
Free Free Free Free Free 0 Ex 2.5%
fabrics, of cotton per kg
5802.20 - Terry toweling and similar woven terry Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
fabrics, of other textile materials per kg
5802.30 - Tufted textile fabrics Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg

58.03 5803.00 Gauze, other than narrow fabrics of 10% or

Rs.100/=
heading 58.06. kg Rs.330/- 15% 10% 2.5%
per kg
per kg

58.04 Tulles and other net fabrics, not

including woven, knitted or crocheted
fabrics; lace in the piece, in strips or
in motifs, other than fabrics of
heading 60.02 to 60.06 (+).

5804.10 - Tulles and other net fabrics :

--- Knotted netting :
5804.10.11 ---- Of monofilament
5% or 5% or 10% or
Rs.50/=
kg L Free Free Rs. 220/- Rs. 220/- Rs.440/- 15% 10% 2.5%
per kg
per kg per kg per kg

Section XI - Chapter 58 - Page 2 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

5804.10.19 ---- Other Rs.200/=

kg Free Free 5% 4.5% Free Free 15% 10% 2.5%
per kg
5804.10.90 --- Other 5% or 4.5% or 10% or
Rs.50/=
kg Free Free Rs.101/- Rs.91/- Rs.200/- 15% 10% 2.5%
per kg
per kg per kg per kg
- Mechanically made lace :
5804.21 -- Of man-made fibres Rs.100/=
kg Free Free Free Free Free Free 0% Ex 2.5%
per kg
5804.29 -- Of other textile materials Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5804.30 - Hand-made lace Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg

58.05 5805.00 Hand-woven tapestries of the type

Gobelins, Flanders, Aubusson,
Beauvais and the like, and needle- Rs.50/=
kg Free Free Free Free Free 15% 10% 2.5%
worked tapestries (for example, petit per kg
point, cross stitch), whether or not
made up.

58.06 Narrow woven fabrics, other than

goods of heading 58.07; narrow
fabrics consisting of warp without
weft assembled by means of an
adhesive (bolducs).

5806.10 - Woven pile fabrics (including terrt towelling

Rs.100/=
and similar terrt fabrics) and chenille kg Free Free Free Free Free 0% Ex 2.5%
per kg
fabrics
5806.20 - Other woven fabrics, containing by weight
Rs.100/=
5% or more of elastomeric yarn or rubber kg Free Free Free Free Free 0% Ex 2.5%
per kg
thread
- Other woven fabrics :
5806.31 -- Of cotton Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5806.32 -- Of man-made fibres Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5806.39 -- Of other textile materials Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
per kg
5806.40 - Fabrics consisting of warp without weft
Rs.100/=
assembled by means of an adhesive kg Free Free Free Free Free 0% Ex 2.5%
per kg
(bolducs)

Section XI - Chapter 58 - Page 3 Sri Lanka Customs National Imports Tariff Guide - 2023
 Preferential Duty S
ICL/ Gen Excise
HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI Duty (S.P.D)
AP AD BN GT IN PK SA SF SD SG L

58.07 Labels, badges and similar articles of

textile materials, in the piece, in strips
or cut to shape or size, not
embroidered.

5807.10 - Woven Rs.50/=

kg Free Free Free Free Free 15% 10% 2.5%
per kg
5807.90 - Other Rs.50/=
kg Free Free Free Free Free 15% 10% 2.5%
per kg

58.08 Braids in the piece; ornamental

trimmings in the piece, without
embroidery, other than knitted or
crocheted; tassels, pompons and
similar articles.

5808.10 - Braids in the piece Rs.50/=

kg Free Free Free Free Free 15% 10% 2.5%
per kg
5808.90 - Other Rs.50/=
kg Free Free Free Free Free 15% 10% 2.5%
per kg

58.09 5809.00 Woven fabrics of metal thread and

woven fabrics of metallised yarn of
heading 56.05, of a kind used in Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
apparel, as furnishing fabrics or for per kg
similar purposes, not elsewhere
specified or included.

58.10 Embroidery in the piece, in strips or

in motifs (+).

5810.10 - Embroidery without visible ground Rs.50/=

kg Free Free Free Free Free 15% 10% 2.5%
per kg
- Other embroidery :
5810.91 -- Of cotton Rs.50/=
kg Free Free Free Free Free 15% 10% 2.5%
per kg
5810.92 -- Of man-made fibres Rs.50/=
kg Free Free Free Free Free Free 15% 10% 2.5%
per kg
5810.99 -- Of other textile materials Rs.50/=
kg Free Free Free Free Free 15% 10% 2.5%
per kg

58.11 5811.00 Quilted textile products in the piece,

composed of one or more layers of
textile materials assembled with Rs.100/=
kg Free Free Free Free Free 0% Ex 2.5%
padding by stitching or otherwise, per kg
other than embroidery of heading
58.10.

Section XI - Chapter 58 - Page 4 Sri Lanka Customs National Imports Tariff Guide - 2023